Calculation formulas for indicators

Return on equity, % = Profit before non-recurring items – Taxes x 100
Equity + Minority share, average for the year



Return on investment, % = Profit before non-recurring items + Financing expenses x 100
Balance sheet total – Interest-free debt, average for the year



Equity ratio, % = Equity + Minority share x 100
Balance sheet total – Advances received



Earnings per share, EUR = Profit before non-recurring items – Taxes
Number of shares at the end of the financial year



Equity per share, fair value, EUR = Equity + Value difference – Deferred taxes as a share of the value difference
Number of shares at the end of the financial year